States Hope To Lure Early Back-To-School Shoppers With Sales Tax Holidays

Despite the fact that we’re in the thick of summer, parents are already thinking about back-to school shopping. According to a study conducted by the National Retail Federation and Prosper Insights & Analytics, two-thirds (67%) of back-to-school shoppers had already begun purchasing items for the upcoming school year as of early July. That represents a significant increase from last year, when only 55% of parents got an early start, and is the highest since NRF started tracking early shopping in 2018.

Why are parents heading to the stores already? The survey suggests that just over half (51%) of back-to-school families are shopping earlier this year compared to last year specifically out of concern that prices will rise due to tariffs. That tracks with what retailers and their partners are seeing in the e-commerce space. Tom Behnke, a senior advisor at Boxzooka—a 3PL or third-party logistics provider—helps companies optimize supply chain and logistics operations and has noticed that tariff worries have impacted some customers. Brands are trying to hold prices, he says, but the tariffs present challenges.

While that can be worrying for retailers, Behnke remains optimistic. The back-to-school season is expected to cost families about $41 billion this year. Consumers, he says, are resourceful and will hunt for deals, especially online. Families with back-to-school needs who start early may have more opportunities to find bargains, including those who plan to spend money on electronics for college—electronics are among tariff targets.

One tweak that states help will drive sales? A sales tax holiday. A sales tax holiday is a period of time—often falling over a weekend—when a state will waive or reduce their sales tax payable on certain items. Many states focus their annual sales tax holiday on back-to-school supplies, though some—like Florida—offer sales tax holidays on more goods and services. Here’s a look at what to expect for the remainder of 2025:

Sales Tax Holidays

Here’s a look at states offering taxpayers a break on sales tax for back-to-school items this year:

Alabama (July 18-20) Exemptions apply to purchases of clothing ($100 or less per item), computers (single purchase up to $750), school supplies, school supplies ($50 or less per item), and books ($30 or less per item). Not all counties and municipalities are participating—click here for a list of those who have notified the state of their decision.

Arkansas (August 2-3) Exemptions apply to purchases of clothing and footwear ($100 or less per item), clothing accessories ($50 or less per item), electronic devices, art supplies, and school supplies. All retailers are required to participate and may not charge tax on items that are legally tax-exempt during the sales tax holiday.

Connecticut (August 17-23): Exemptions apply to purchases of clothing and footwear ($100 or less per item), excluding clothing accessories, protective or athletic clothing, and certain shoes.

Florida (August 1-31) Most school supplies selling for $50 or less, clothing, footwear and accessories selling for $100 or less, and computers and related accessories selling for $1,500 or less (when purchased for non-commercial and personal use)

Florida (September 8-December 31) Exemptions apply to qualifying recreation and outdoor items, including those for fishing, camping and hunting.

Iowa (August 1-2) Exemptions apply to purchases of clothing or footwear (up to $100 per item); for any item that costs $100 or more, sales tax applies to the entire price of that item.

Louisiana (September 5-7) Exemptions for the Second Amendment weekend holiday include firearms, ammunition, and hunting supplies.

Maryland (August 10-16) Exemptions apply to clothing and footwear purchases ($100 or less per item), including sweaters, shirts, slacks, jeans, dresses, robes, underwear, belts, shoes, and boots priced at $100 or less.

Massachusetts (August 9-10) Exemptions apply to items for personal consumption ($2,500 or less per item). Some exceptions apply, including tobacco products, marijuana or marijuana products, alcoholic beverages, any single item whose price is more than $2,500.

Mississippi (July 11-13). Exemptions apply to clothing and footwear purchases ($100 or less per item regardless of how many items are sold simultaneously); accessory items are not included. Footwear does not include cleats and items worn with athletic or recreational activity.

Mississippi (August 29-31). Exemptions apply to hunting supplies, including archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts, and slings.

Missouri (August 1-3) Exemptions apply to purchases of clothing ($100 or less per item), school supplies ($50 or less per purchase), computer software ($350 or less), personal computers or computer peripheral devices ($1,500 or less) and graphing calculators ($150 or less).

Nevada (October 31-November 2) Members of the Nevada National Guard or relatives of a member of the Nevada National Guard may claim the Nevada Day sales tax exemption. A retailer must collect sales tax on the purchase of tangible personal property that qualifies for the exemption, but the taxpayer can claim the exemption by submitting the documentation to the Nevada Department of Revenue.

New Mexico (July 25-27) Exemptions apply to purchases of footwear and clothing, excluding accessories ($100 or less per item); school supplies ($30 or less per item); computers ($1,000 or less per item); computer peripherals ($500 or less per item); and book bags and backpacks ($100 or less per item).

Ohio (August 1-14) Exemptions apply to all tangible personal property that is $500 or less except watercraft or outboard motor required to be titled by law, a motor vehicle, an alcoholic beverage, tobacco, a vapor product, or an item that contains marijuana.

Oklahoma (August 1-3) Exemptions apply to purchases of clothing and footwear ($100 or less per item), including those made online. An item that is $100 or more is taxable.

South Carolina (August 1-3) Exemptions apply to various back-to-school essentials, from clothing, accessories, and shoes to school supplies, backpacks, and computers. Online sales are included.

Tennessee (July 25-27) Exemptions apply to purchases of clothing ($100 or less per item), computers ($1,500 or less), and school and art supplies ($100 or less per item), including online sales. Apparel that costs more than $100, as well as accessories, remain taxable.

Texas (August 8-10) The law exempts most clothing, footwear, school supplies, and backpacks priced under $100 from sales and use taxes. The exemption applies to brick-and-mortar sales and those made online or via catalog.

Virginia (August 1-3) Exemptions apply to qualifying school supplies ($20 or less per item), clothing ($100 or less per item), footwear, hurricane and emergency preparedness items, and Energy Star™ and WaterSense™ products (noncommercial home or personal use, $2,500 or less per item)

West Virginia (August 1-4) Exemptions apply to certain clothing (purchase price of $125 or less), laptop and tablet computers (purchase price of $500 or less), school supplies ($50 or less), and certain sports equipment (purchase price of $150 or less).

The Fine Print

This list is meant to offer general guidelines for state sales tax holidays based on the information available at the time of publication. Some states may be very specific about what you can exempt, so be sure to check the details—click on the links to your individual state’s revenue announcement or ask your retailer.

Keep in mind that some states offer counties and towns the option not to participate, so again, check with your state if you have questions.

Also noteworthy? Some states have no statewide sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon), while others (like Pennsylvania and Vermont) already exempt necessities like clothing. Still, others offer special exemptions for hurricane supplies and other items.

I’ll continue to update the list as information becomes available (feel free to contact me with changes or updates). Happy shopping!